Helton v. Reed

STARCHER, J.:

In this case a taxpayer improperly filed a petition for a tax refund. We conclude that the taxpayer is not entitled to be included in a case where the West Virginia Tax Commissioner was required to refund certain coal production severance taxes.

I

Facts & Background

On November 18, 2002, the appellee Elk Run Coal Co., Inc. (“Elk Run”) made a request for a refund to the appellant Virgil T. Helton, State Tax Commissioner of the State of West Virginia (“the Commissioner”), relating to certain taxes arising from Elk Run’s 1999 fiscal year. Elk Run asserted that the imposition of…